Case Law Details
Case Name : ITO Vs Indus Realty Pvt. Limited (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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ITO Vs Indus Realty Pvt. Limited (ITAT Kolkata)
No section 68 addition merely for investment by Group Companies for losses incurred by Assessee
The Income Tax Appellate Tribunal (ITAT) in Kolkata recently ruled on a significant case involving the Revenue’s appeal against Indus Realty Pvt. Limited. The case, dated 25th March 2023, for the assessment year 2012-13, revolved around the addition of Rs. 3 crore under Section 68 of the Income Tax Act. The ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, had earlier deleted this
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